29.08.2024

Getting Rid of Unjustified Tax Debt: the Case of Fuel Distributor

Customs issues: Other issues Kyiv

A fuel distributor received a tax order for urgent payment of a debt of almost UAH 150k.

The company filed a lawsuit with the Kyiv District Administrative Court and requested to cancel the “unlawful” tax assessment notice (TAN). However, the Main Department of the State Tax Service in Kyiv included the penalties from the TAN in the tax debt of UAH 150k and demanded its payment according to the tax order. At this stage, the company filed a complaint to the Business Ombudsman Council.

The legislation stipulates that in case of appealing a tax assessment notice in court,  monetary obligations are considered unagreed until the court decision comes into legal force. After examining all the complainant’s materials, the Council confirmed that the case proceedings were supported by the corresponding court ruling on opening judicial proceedings.

The Council submitted the complaint for consideration to the Expert Group of the Main Department of the State Tax Service in Kyiv. A positive decision followed immediately! With the BOC’s assistance, tax officers updated the data in the taxpayer’s integrated card and withdrew the tax order for debt payment.

Next case:: From Procedural Violations to Positive Changes: the Story of a Fuel Distributor